I don’t know of any off the top of my head, but I have seen them.
Besides that though, firmware updates require an internet connection, and those updates contain keys for newer AACS versions. So if you want to play a just-released movie, you may need a player capable of AACS 72 (or whatever it’s at now), but yours may only support AACS 52 (out of the box).
MakeMKV does require an update for each new AACS version.